Is it permissible to delay the zakat on dates stored in cold storage, to pay it later at its increased value in order to maximize benefit for the poor, or must it be given immediately upon harvest at its price on that day?

The jurists differed regarding the due time for Zakat on crops and fruits. The Maliki school (with the exception of Ibn Arafa), the Shafi'i school, and Abu Hanifa held that it becomes due when the grain hardens (ifrak al-habb), the fruit ripens (teeb al-thamar), and it is secure from spoilage, which is the time of estimation (kharas). Abu Yusuf (from the Hanafi school), Ibn Abi Musa (from the Hanbali school), and Ibn Arafa (from the Maliki school) held that its due time relates to the drying (yubs) and readiness for harvest. As for Muhammad ibn al-Hasan, he held that it only becomes due upon harvesting the fruit and placing it in the threshing floor (jareen). The Hanbalis stated that it becomes due upon the appearance of ripeness (badoo al-salah) in fruits and the hardening of grains (ishtidad al-habb) in crops, and it becomes fully established upon placing them in the threshing floor or granary (baydar).

The time for paying Zakat is after the purification of grains and the drying of fruits, as that is the time of perfection and storage, and its cost is borne by the owner of the wealth. The general rule is to pay Zakat from the same type as what is being purified. It is permissible to pay it in cash if there is an overriding benefit for the poor, without excessive delay.